At the beginning of 2020, NBC Communications awarded restricted stock units (RSUS) representing 30 million of its $1 par common shares to key personnel, subject to forfeiture if employment is terminated within 5 years. After the recipients satisfy the vesting requirement, NBC will distribute the shares. The shares had a market price of $6, $8, and $10 per share at the end of 2020, 2021, and 2022, respectively. What is the effect of this award to NBC's shareholders' equity in 2022? Reduces shareholders' equity by $48 million. a. b. Increases shareholders' equity by $48 million. Reduces shareholders' equity by $36 million. C. d. Reduces shareholders' equity by $60 million. Does not change shareholders' equity. e